{"id":18004,"date":"2021-05-10T17:01:26","date_gmt":"2021-05-10T11:31:26","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ito-v-rajkalp-mudraalaya-pvt-ltd-2020-84-itr-4-sn-ahd-trib\/"},"modified":"2021-05-10T17:01:26","modified_gmt":"2021-05-10T11:31:26","slug":"ito-v-rajkalp-mudraalaya-pvt-ltd-2020-84-itr-4-sn-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-rajkalp-mudraalaya-pvt-ltd-2020-84-itr-4-sn-ahd-trib\/","title":{"rendered":"ITO v. Rajkalp Mudraalaya Pvt. Ltd. (2020) 84 ITR 4 (SN.) (Ahd.) (Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held\u00a0 that the books of account could not be rejected as the assessee\u2019s explanation was not controverted by the Assessing Officer, who failed to point out any specific defect in the audited financial statements of the assessee. As a result, the books of account of the assessee were not liable to be rejected under section 145(3) of the Act, and the book profits of the assessee ought be accepted. \u00a0(AY.2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 145 : Method of accounting-Non maintenance of stock register can be the ground to reject the books of account. [S. 145(3)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-18004","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4Go","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=18004"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18004\/revisions"}],"predecessor-version":[{"id":18005,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/18004\/revisions\/18005"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=18004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=18004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=18004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}